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Gst registraton

Rudrayani Shedjale (Assistant Accountant) (751 Points)

03 May 2019

if a am applying for new branch in other state under gst, should i select

"are you applying for registration as a casual taxable person?" to

No or Yes?

also there is state specific information to be specified which asks for PTRC,PTEC numbers. Now PTRC number is from Maharashtra state. should i mention these numbers while applying for M.P.state?

in the last page it asks for the place while attaching DSC. should i select our current state city or new branch city?

please advise

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12 Replies

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 03 May 2019

If you are applying for a new branch then why should you apply as a casual taxable person

a casual taxable person is one who applies for registration in cases of exhibitions , etc in other states where he has no fixed place of establishment and the registration is for a specified period of time.

Applying for a branch registration go for other options like voluntary registration , liable to b registered as the case is

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 03 May 2019

ok.& if head office is not registered under composition so the same PAN number with different GSTIN also cannot opt for composition? & head office is filing returns on monthly basis so same should be return fling periodicity for branch with different GSTIN?

Chandrakant Bendre (student) (312 Points)
Replied 03 May 2019

1. Voluntary registration

2. PTEC registration is state specific, so applied for MP

3. New registration address, city

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 03 May 2019

head office is not registered under composition so the same PAN number with different GSTIN also cannot opt for composition. rightly said .

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 03 May 2019

& return filing periodicity for branch? turnover(sale+exemp sale+interstate sale+export) on the same PAN number during last f.y. to be considered for new branch also?

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 03 May 2019

do i have to apply for PTEC in new state as well?

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 03 May 2019

also sale would be more than 1.5cr for new branch.so voluntary registration is okay?

Voluntary registration

Read more at: https://www.caclubindia.com/forum/gst-registraton-513022.asp

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 03 May 2019

“Aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess

The Aggregate Turn Over of head office under same pan is Above Rs. 1.5 Cr and filing monthly return. Turn Over calculated is as per PAN Based not on GSTIN Based... So, As per above query both end will be file Monthly Returns...!!

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 03 May 2019

thanks a lot for this information.one more clarification required. do i have to take MP state PTEC number?

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 03 May 2019

while attaching dsc for return filing of current state, i select current state city. now i am applying for other state gst registration. should i select that state city?

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 04 May 2019

i have attached only rent agreement as address proof. no other documents uploaded for address proof. recd ARN number & its showing pending doe processing. now there is need to upload electricity bill?

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 08 May 2019

GST number received but its asking to add bank account details. Should i mention our Maharashtra state bank account details (in MP state GSTIN registration)?